Opinion
31084-21SL
11-01-2023
PREMIER SERVICES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan, Chief Judge
On September 18, 2023, respondent filed in the above-docketed case a Motion To Dismiss on Grounds of Mootness. Therein, respondent moves to dismiss on the ground that, as a result of subsequent abatement in full, respondent no longer needs or intends to levy to collect from petitioner the tax liability for period ending May 31, 2017, that gave rise to the petition in the instant case. See Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006). Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner has failed to do so.
The foregoing considered, it is
ORDERED that respondent's just-referenced Motion To Dismiss on Grounds of Mootness is granted, and this case is dismissed as moot.